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Cost of Production Report Hana Coffee Company roasts and packs coffee beans. The process begin by placing coffee beans into the Hosting Department. From the Roosting Department, coffee bear then transferred to the Packing Department. The following is a partial work in process account of the Roasting Department at July 311 ACCOUNT Work in Process Roasting Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit July 1 Bal, 4,400 units, W5 completed 13,112 31 Direct materials, 190,000 units 514,800 527,912 31 Direct labor 110,400 638,312 31 Factory overhead 27.554 665,896 31 Goods transferred, 198,000 units 31 Bal 2 units, 2/5 completed Requiredt 1. Prepare a cost of production report, and identify the misung amounts for Work in Procese-Roasting Department. It an amounts zero entoro When computing cost per equrlent units, round to two decimal places Hana Coffee Company Cost of Production Report Roasting Department For the Month Ended July 31 Unit Information Units charged to productions Previous Next 4400 Unit Information Units charged to production: Inventory in process, July 1 Received from materials storeroom Total units accounted for by the Roosting Department Units to be assigned costs 1911,000 202.400 Whole Units Equivalent Units Direct Materials Conversion 4400 Inventory in process, July 1 Started and completed in July Transferred to Packing Department in July Inventory in process, July 31 Total units to be assigned costs E Cost Information Cost per equivalent unit: Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units BE Cost per equivalent unit Direct Materials Conversion Total costs for July in Roasting Department Total equivalent units Cost per equivalent unit Costs assigned to production Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units: Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department DIO OOO Accminn that the winnenvantervinds 110 ct material date in the coc decease in the cost.eu fac dict Direct Materials Conversion Total Inventory in process, July 1 Costs incurred in July Total costs accounted for by the Roasting Department Costs allocated to completed and partially completed units Inventory in process, July 1 balance To complete inventory in process, July 1 Cost of completed July 1 work in process Started and completed in July Transferred to Molding Department in July Inventory in process, July 31 Total costs assigned by the Roasting Department OOO butin ini 2. Assuring that the July 1 work in process inventory includes $11,000 of direct materials, determine the increase or decrease in the cost per equivalent unit for direct materials and conversion between June and July. If required, round your answers to the nearest cent. Increase or Decrease Amount Change in direct materials cost per equivalent unit Change in conversion cost per equivalent un